Short answer Self-employed Quebecers report business income on the federal T2125 and the Quebec TP-80-V, pay both halves of QPP and QPIP premiums, may owe instalments, and must register for GST/QST once sales pass $30,000. Filing is due June 15, but payment is due April 30.
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Working for yourself means you are both the business and the taxpayer. The rules are manageable once you know the forms and the dates.
Forms for business income
Sole proprietors report business income and expenses on the federal T2125 and the Quebec TP-80-V, both attached to the personal return.
Contributions and instalments
- QPP: you pay both the employee and employer portions of Quebec Pension Plan contributions.
- QPIP: self-employed workers pay Quebec Parental Insurance Plan premiums.
- Instalments: if you owe enough tax, you generally pay instalments during the year to avoid interest.
Sales taxes
Once your taxable sales exceed $30,000 over four consecutive quarters, you must register for GST/QST. See our GST/QST guide.
Deductions and records
- Common deductions include business-use-of-home, vehicle, software, advertising, professional fees and insurance, each in proportion to business use.
- Keep receipts and records for six years from the end of the tax year.
Dates
You can file by June 15, but any balance owing is still due April 30. Our tax deadline calendar has the rest.
Clean books make all of this easier. See our monthly bookkeeping and tax preparation.